(4)Notwithstanding anything contained in the preceding sub-sections -(a)the Charity Commissioner may direct a special audit of the accounts of any public trust to be undertaken by the Examiner, Local Fund Audit under the Gujarat Local Fund Audit Act, 1963,(XLIX of 1963.) whenever in his opinion such special audit is necessary. The Charity Commissioner may direct the payment of such fees as may be prescribed for such special audit; and(b)the State Government may, by general or special order, exempt any public trust or class of trusts from the provisions of sub-section (2), subject to such conditions as may be specified in the order.
